JohnMunich

Thanks HMRC Admin 34. That is also my interpretation. So in my case as I only paid into the pension fund for around 6 years, the whole pension is subject to tax in Germany and the pension should be free of UK tax. I look forward to eventually getting a UK tax refund, when my DTA Individual claim is finally processed. Then of course, I shall declare the pension lumps sums in my German Steuererklärung. My DTA Individual tax relief claim form will have already seen by the local Finanzamt, as it has to confirm on the form that I am a resident of Germany for tax purposes before I can send it to HMRC.

Thanks Gary C. My interpretation of Article 17 is that the whole pension pot(s) should be free of UK tax but subject to tax here in Germany. I'll update as soon as the insurance company get their act together to send a copy of the original payment details, and when I get a ruling on my claim from the UK tax office. It could be a few months...

Hello, Thanks. DTA HMRC Guide Pension (Germany/UK) states: "See provisions in article 17(3). In summary, relief from UK tax is available for pension or annuity payments and trivial commutation lumps sums only where they are attributable to UK tax-relievable contributions made for 15 years or less. Is the above advice correct? I.E. Should the 75% cash left in the pot be relieved of UK tax because my UK tax-relievable contributions were made for less than 15 years? Or could you please explain how Article 17 Pension DTA affects my payouts, with the contributions having been made for less than 15 years?

Hello, I was born in England and spent the first 49 years of my life there. I have lived in Germany for the last 25 years, so a non-resident as far as UK tax is concerned. While living in England I took out a private pension. I made monthly contributions from 04.1987-05.1994. Since then the pension pot has been accruing. I cashed in the pension as a lump sum in December 2023. The pension company paid out 25% tax free with the rest being subject to UK tax using an emergency code. I tried to reclaim that tax using the DTA Individual claim form, arguing that I should not pay any UK tax as the DTA HMRC Guide Pension (Germany/UK) states: "See provisions in article 17(3). In summary, relief from UK tax is available for pension or annuity payments and trivial commutation lumps sums only where they are attributable to UK tax-relievable contributions made for 15 years or less" Is it correct that the remaining 75% of the pot should be free of UK tax? Unfortunately the UK tax office subsequently lost my claim forms so I have to resubmit them. As I understand it the whole pot should be declared in my 2023 Steuererklärung. Would the 25% be considered as Steuerfrei by the German tax authorities?? I have another pension pot which I plan to cash in. This is a Pre 1995 Personal Pension Plan-Rebate only. The NICO contributions were made from September 89-July 94. According to the pension company, I can cash in 25% Tax-free before my 75th birthday in January 25. The remaining 75% must be taken in draw-down payments and be subject to UK tax. Should this 75% also be UK tax-free because of DTA Article 17(3)